Federal housing law
Instruction 706 — Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 11 chapters · 36 sections
- Jurisdiction
- United States
Contents
▸Instructions for Form 706
Overview▸(Rev. July 2026)
Overview- Future Developments
- What’s New
- Reminders
▸General Instructions
- Part I. Type of Election
- Part II. Notice of Election
- Part III. Agreement to Special Valuation Under
- Part IV. Additional Names and Signatures for
- Part I. Qualified joint interests. Under section 2040(b)
- Part II. All other joint interests. All joint interests that
- Part I. GST Exemption Reconciliation
- Part I. General Information
- Part II. Claim Information
- Part III. Other Schedules PC (Form 706) and Forms